University of Oxford / John Stuart Mill / Harvard University / /
IndustryTerm
incentive systems / tax systems / real-world tax systems / real tax systems / benefit systems / consumer products / non-linear electricity pricing scheme / public finance literature / screening devices / /
Organization
office of the Taxpayer / Harvard University / Department of Economics / Internal Revenue Service / Nottingham School / Littauer Center / U.S. Securities and Exchange Commission / OECD / University of Oxford / Economics Research Ethics Committee / office of Tax Simplification / US General Accounting Office / /
Person
Paolo Crosetto / William G. Gale / Benjamin Schoefer / Clifford B. Hawley / Charlotte L. Thomas / David Hirshleifer / Anna Popova / William Congdon / Tax Incentives Johannes Abeler / Henrik Jacobsen Kleven / Wojciech Kopczuk / Stefania Sitzia / Sendhil Mullainathan / Steffen Altmann / Anton Cheremukhin / Jennifer Brown / Daniel John Zizzo / Edward Glaeser / Bradley Ruffle / Adam Looney / Edwin T. Fujii / Charles A.M. de Bartolome / Amelie C. Wuppermann / Iván Werning / Andrew Caplin / Stephen Weinberg / Martin Fochmann / Kelvin Lancaster / Roberto Weber / Caroline Hoxby / Pedro Bordalo / Michael Kosfeld / Andrei Shleifer / Peter Katuscak / Jack L. Knetsch / Erzo F.P. Luttmer / Marika Cabral / Botond Köszegi / Raymond J. Dolan / Friedrich Schneider / Antonella Tutino / Olivia S. Mitchell / Alex Peysakhovich / See Jeffrey Rohaly / Stefano DellaVigna / Alexia Gaudeul / Guillermo Moloche / Stephen M. Fleming / Jean-Robert Tyran / Jeffrey R. Brown / Jane G. Gravelle / Joachim Weimann / David Laibson / Joel Slemrod / Andrew Oswald / Francesco Fallucchi / Steffen Huck / Siew Hong Teoh / John N. Friedman / Shimon Kogan / Matthias Wibral / Tanjim Hossain / Marsha Blumenthal / Ricardo Reis / Nicola Gennaioli / Nathaniel T Wilcox / Richard Lowery / Aleh Tsyvinski / Thomas L. Hungerford / Naomi E. Feldman / David Kahneman / Xavier Gabaix / James A. Mirrlees / Richard Disney / Markus Grabka / Sonya Seongyeon Lim / John Morgan / Amy Finkelstein / Mark Dean / Andrew Schotter / Kory Kroft / Koichiro Ito / Christian Zehnder / Rupert Sausgruber / Richard H. Thaler / Cass Sunstein / Jiwei Zheng / Bruce Carlin / Sebastian Bauhoff / Raj Chetty / Jeffrey R. Kling / Richard G Lipsey / Nikki Sorum / Carsten Dahremöller / Adam Szeidl / Richard J. Zeckhauser / Peter Ganong / Ernst Fehr / Petra Persson / Christopher A. Sims / Simon Jäger∗ June / Emmanuel Saez / Victoria L. Prowse / William Samuelson / Markus Fels / David Gill / Joshua M. Pollet / Jeffrey B. Liebman / Marta Serra-Garcia / Werner Pommerehne / Georg Weizsäcker / Mikhail Golosov / Andrea Isoni / Richard E. Wagner / Tatiana Homonoff / Jacob Goldin / Arie Kapteyn / Michael S. Gideon / Kenan Kalayci / /
Complex Tax Incentives Johannes Abeler and Simon Jäger∗ June 25, 2014 Abstract How does tax complexity affect people’s reaction to tax changes? To answer this question, we conduct an experiment in which subjects wor